Is Airbnb Legal in Switzerland? 2026 Rules, Permits & Taxes

Permit

Not required

Taxes on a stay

No tourist tax

Yearly night cap

90 nights

Fine for breaking the rules

CHF 150,000

Next rule change

January 2027

The rules in brief

Issued by

Cantons and communes (for example the Agenzia turistica ticinese for the Ticino identification number, the communes in Vaud, and the Police du commerce in Geneva)

Valid for

Set by each canton; no national validity period.

On listings

The number must appear on every listing

Platform checks

No national verification. In Ticino the identification number must appear on every listing; in Lucerne landlords must show a registration number in the listing.

Who qualifies

• Ticino: every short-term rental receives an identification number that must appear on every listing.
• Vaud: landlords notify their commune and keep a guest register; a change-of-use permit is needed above 90 days a year in districts with a housing shortage.
• Geneva: whole-home rentals through a platform are capped at 90 days a year; beyond that the use counts as commercial and is prohibited without authorisation.
• Zurich and Basel-Stadt: regular short lets of homes can need a building application or a permit for change of use.

How to apply

1. 1 Find out which canton and commune the home is in, because the rules differ by place.
2. 2 In Ticino, register the accommodation on the cantonal platform run by the Agenzia turistica ticinese and receive the identification number.
3. 3 In Vaud, notify the commune where the home stands and keep a register of guests with a copy of each identity document.
4. 4 To go past 90 nights in Geneva, Vaud or Ticino, apply to the cantonal or communal housing or trade office for authorisation.

Permit rules

No national licence

Switzerland has no federal short-term rental licence or register. Tenancy is set by federal law, while cantons and communes act through housing, zoning, tourism and trade law, so every canton and many communes differ.⁴

Geneva: professional hosting needs authorisation

Past 90 days, regular and continuous hosting counts as professional activity and needs authorisation from the Police du commerce et de la lutte contre le travail au noir (PCTN).¹¹ Applies to: Geneva

Vaud: landlords must register with the commune

Since 1 July 2022 landlords who rent through platforms such as Airbnb must notify their commune, which keeps a register of landlords, and must keep a guest register with a copy of each identity document.¹⁴ Applies to: Vaud · In force since July 1, 2022

Ticino: identification number on every listing

Anyone who rents accommodation short-term in Ticino must register and receive an identification number, even without a hospitality-law licence. The number must appear in every advertisement, online and offline.^18,32 Applies to: Ticino · In force since February 1, 2022

Ticino: hospitality licence above six guests or 90 nights

Occasional letting of holiday homes of up to 90 nights a year with no hotel-type services falls under the tourism law. Past six guests or 90 nights, the activity must be assessed against the hospitality law (LEAR), which can require authorisation.¹⁸ Applies to: Ticino

Basel-Stadt: operating licence above six beds

An accommodation business in Basel-Stadt with more than six beds needs an operating licence (Betriebsbewilligung). Hosts of any size must collect the guest tax and pass it to the canton.²² Applies to: Basel-Stadt

Canton of Bern: licence for 10 beds or more

The canton of Bern requires a licence for rental properties with ten or more beds. Interlaken separately requires stays of at least three consecutive nights.³ Applies to: Canton of Bern

Airbnb collects tourist tax in ten cantons

Airbnb collects and passes on the tourist tax for stays in Basel-Landschaft, Basel-Stadt, Fribourg, Geneva, Lucerne, Schaffhausen, St. Gallen, Vaud (listed communes), Zug and Zurich. Elsewhere the host collects it.²⁶ Applies to: listed cantons

Zurich: short lets count against the housing share

Since 1 September 2026 homes that are let for under a year, without the tenant living there, no longer count toward the required housing share in the city of Zurich. Owners must file a building application for such lets where they breach the required share, even with no building work.²⁰ Applies to: City of Zurich · In force since September 1, 2026

Basel-Stadt: regular short lets are commercial use

In Basel-Stadt a short-term rental from one night up to three months counts as commercial use. Renting your own home once a year during a long absence needs no permit; regular letting is a strong sign of commercial use, which needs a permit for change of use of housing, and other rentals are assessed case by case.²¹ Applies to: Basel-Stadt

Tenants need the landlord's consent to sublet

A tenant may sublet a home in whole or in part only with the landlord's prior consent under article 262 of the Code of Obligations. The 2024 reform that would have tightened this was rejected by voters.^10,33 Applies to: tenants

No Airbnb in subsidised or public-interest housing

Subletting, even in part, is strictly forbidden in Geneva homes that receive public support, and can end the lease at once. Tenants of public-interest housing in Lausanne may not list on Airbnb either.^11,16 Applies to: Geneva, Lausanne

Second-home law: no new second homes in 331 municipalities

In municipalities where more than 20 percent of homes are second homes (331 in March 2026, mostly in the Alps) new second homes can be built only in exceptional cases, but tourist-managed apartments are allowed.^8,9 Applies to: 331 municipalities

1. 1. Zurich

   Canton of Zurich

   Since 1 September 2026 the city's zoning code stops regularly let homes from counting toward the required housing share, and owners must file a building application for lets that breach it. Airbnb collects the city tax.^20,26,35,36

   • Zoning change in force 1 September 2026 after a Federal Supreme Court ruling of 30 April 2026
   • Short lets under one year need a building application where they breach the required housing share
   • City tax CHF 3.50 per person per night, collected by Airbnb for stays of 30 nights or fewer
   • A people's initiative for a 90-day cap is pending, with a city counterproposal in preparation

2. 2. Geneva

   Canton of Geneva

   Geneva was the first Swiss canton to cap repeated short-term letting, at 90 days a year for a whole home let through a platform. Past that the use is commercial, and fines reach CHF 150,000. Airbnb collects the tourist tax.^{1,11,12,13,34}

   • Whole home through a platform: 90 days a year; more is a prohibited change of use
   • Professional hosting past 90 days needs authorisation from the Police du commerce (PCTN)
   • Tourist tax CHF 4.25 per person per night, collected by Airbnb since 1 September 2020
   • Foreign guests housed for payment are reported to the cantonal police

3. 3. Zermatt

   Valais

   Zermatt applies the Valais tourism law through its own tourist-tax rules, collected by Zermatt Tourismus. Hosts register each guest electronically, pay the tourist tax per night and pay a flat promotion levy per bed. Airbnb does not list Valais among the places where it collects the tax.^29,30

   • Tourist tax CHF 4.00 per adult and CHF 2.00 per child aged 9 to 15 per night; younger children free
   • Second-home owners pay a flat CHF 160 per bed a year, and paid lets are charged per night on top
   • Guests registered electronically, usually on the day of arrival
   • A flat tourism promotion levy applies per bed

4. 4. Basel

   Basel-City

   Basel-Stadt treats regular short lets of housing, from one night to three months, as commercial use that needs a permit for change of use. A single rental during a long absence is exempt. Airbnb collects the guest tax.^21,22

   • Rental from one night to three months counts as commercial use under the housing-promotion law
   • Once-a-year rental of your own home during a long absence needs no permit
   • More than six beds needs an operating licence from the canton
   • Guest tax CHF 4.20 per person per night, collected by Airbnb; no tax from day 31 in the same Airbnb

5. 5. Lugano

   Ticino

   Ticino requires every short-term rental to be registered and carry an identification number. Occasional letting of holiday homes up to 90 nights a year falls under the tourism law, and the tourist tax for rooms and apartments is CHF 2.00 a night.^18,19

   • Identification number on every online and offline advertisement
   • All overnight stays reported to the police within 24 hours of arrival
   • Past six guests or 90 nights, the hospitality law (LEAR) may require authorisation
   • Tourist tax CHF 2.00 per night for rooms and apartments since 1 January 2025

6. 6. Lausanne

   Vaud

   Lausanne follows Vaud's rules: landlords register with the commune, and renting a home that was let traditionally for more than 90 days a year on a platform needs a change-of-use authorisation. Apartments pay CHF 3.00 a night in tourist tax.^14,16,17,25

   • Notify the commune and keep a guest register with identity-document copies, since 1 July 2022
   • More than 90 days a year on a platform needs a change-of-use authorisation from the communal housing office
   • Tenants of public-interest housing may not list on Airbnb
   • Tourist tax CHF 3.00 per night for apartments, villas, studios and rooms; hosts collect and pay it to the city economy service

7. 7. Grindelwald

   Canton of Bern

   Grindelwald adds a municipal tourist tax and an annual promotion levy to the canton of Bern's accommodation levy of CHF 1.00 per night. Hosts collect the tax from guests, and Airbnb does not list Bern among the places where it collects the tax.^3,23,31

   • Canton of Bern levy CHF 1.00 per night for adults, paid by the host
   • Municipal Kurtaxe paid per person per night by guests directly to the host
   • Commercial landlords pay an annual tourism promotion levy
   • The canton requires a licence for rental properties with 10 beds or more

Ninety-night caps in four places

Geneva, Ticino, the city of Lucerne and parts of the Bern old town allow accommodation to be rented for at most 90 days a year. Going past that needs a change of use or a permit in Geneva, Vaud and Ticino.³ Applies to: Geneva, Ticino, Lucerne, Bern old town

Geneva: 90 days a year for a whole home

In the canton of Geneva a whole home may be offered through a platform for at most 90 days a year. Beyond that the use becomes commercial, which is prohibited. The cap began on 1 April 2018 at 60 days and became 90 days after a court ruling in April 2019.¹¹ Applies to: Geneva · In force since April 1, 2018

Vaud: change-of-use permit above 90 days

In districts hit by the housing shortage, a landlord who moves a traditionally let home onto a platform such as Airbnb for more than 90 days per calendar year first needs a change-of-use authorisation from the cantonal housing directorate, applied for through the commune.¹⁴ Applies to: Vaud housing-shortage districts · In force since July 1, 2022

Foreign guests must be reported

A nationwide duty applies to report foreign guests. In Geneva any foreigner housed for payment must be reported to the cantonal police.^3,11

Ticino: report overnight stays within 24 hours

Short-term landlords in Ticino report every overnight stay to the police within 24 hours of the guests arriving, through the digital notification portal.¹⁸ Applies to: Ticino

Lucerne: 90 nights a year

In the city of Lucerne, paid stays of guests who stay under three months are capped at 90 nights a year from 1 January 2025, and landlords must register and show a registration number in the listing.^3,24 Applies to: City of Lucerne · In force since January 1, 2025

Valais: the host collects the tourist tax

In Valais the host collects the accommodation tax whenever a guest pays for a stay, and the spa tax (Kurtaxe) is set by each municipality.³⁰ Applies to: Valais

Interlaken: three-night minimum

Interlaken requires accommodation to be rented for at least three consecutive nights to cut the noise caused by frequent guest changes.³ Applies to: Interlaken

What the host still handles

• The local tourist-tax scheme: in Valais, Bern and Ticino hosts collect the tax and report nights to the commune or tourism office (Zermatt asks for electronic guest registration on arrival).
• The Ticino identification number, and the commune notification and guest register in Vaud
• VAT with the Federal Tax Administration once turnover from taxable services reaches CHF 100,000 a year
• In Geneva, the cantonal tax administration sends the tourist-tax forms to every accommodation provider^{5,6,7,13,19,26,27,30,31}

• Geneva: breaching the housing-protection law (which includes the 90-day rule) is punishable by an administrative fine of CHF 100 to CHF 150,000 under the law on construction.^1,2
• Geneva: breaches expose hosts to administrative or criminal measures and sanctions, and subletting in subsidised housing can end the lease with immediate effect.¹¹
• Vaud: communes supervise compliance with the registration and guest-register duties on their territory.¹⁴
• Zurich: the building authority checks the new rule on the basis of concrete tips.²⁰

1. January 2027 Upcoming
   Federal office takes over second-home share calculation

   From 2027 the Federal Office for Spatial Development calculates each municipality's second-home share directly from the federal building and dwelling register instead of from municipal inventories. In March 2026, 331 municipalities were above the 20 percent line.⁸

2. September 1, 2026
   Zurich housing-share rule for short lets takes effect

   After the Federal Supreme Court dismissed the appeals on 30 April 2026, the amendment to the Zurich building and zoning code took effect. Homes let for under a year without a resident no longer count toward the required housing share, and owners must file a building application for such lets that breach it.²⁰

3. April 15, 2026 Not in force
   Federal bill to extend the 3.8% VAT rate on accommodation

   The special VAT rate of 3.8% on accommodation is limited to the end of 2027. The Federal Council sent Parliament a bill to extend it to the end of 2035 but did not recommend approval.⁵

4. April 2026
   Geneva plans a mandatory register of short-term rentals

   The Geneva government is preparing a mandatory register of homes offered on platforms such as Airbnb to enforce the 90-day cap. The canton is also considering extending the cap to every short-term let, whether or not it is booked through a platform.^12,34

5. September 4, 2025 Not in force
   Zurich people's initiative to cap short lets at 90 days

   The Zurich initiative "Wohnraum schützen – Airbnb regulieren" would ban renting homes for more than 90 days a year. The city council backs its aims and is drafting a counterproposal.^35,36

6. February 1, 2025
   Vaud: 144 more communes join the Airbnb tourist-tax agreement

   On 1 February 2025, 144 Vaud communes joined the 20 pilot communes in which Airbnb has collected a fixed CHF 3.00 per person per night since April 2023.^27,28

7. January 1, 2025
   Lucerne caps short-term rentals at 90 nights

   The city of Lucerne's regulation on short-term rentals took effect, limiting paid stays of guests staying under three months to 90 nights a year.²⁴

8. November 24, 2024
   Federal sublet reform rejected by voters

   Voters rejected, with 51.6% against, a change to the Code of Obligations that would have required written requests and consent for subletting. The current rule of article 262 stays.^10,33

Estimate what a home could earn

1. 1. Loi sur les constructions et les installations diverses (LCI, rsGE L 5 05), art. 137 · République et canton de Genève
2. 2. Loi sur les démolitions, transformations et rénovations de maisons d'habitation (LDTR, rsGE L 5 20), art. 44 · République et canton de Genève
3. 3. Mögliche Massnahmen zur Regulierung (Kurzzeitvermietung) · Bundesamt für Wohnungswesen BWO
4. 4. Kurzzeitvermietung und Buchungsplattformen · Bundesamt für Wohnungswesen BWO
5. 5. Bundesrat verabschiedet Botschaft zum Mehrwertsteuer-Sondersatz für Beherbergungen · Eidgenössische Steuerverwaltung ESTV
6. 6. MWST-Info 17: Beherbergungsleistungen in der Parahotellerie (Ziffer 7.2.1) · Eidgenössische Steuerverwaltung ESTV
7. 7. Mehrwertsteuerpflicht von ausländischen Unternehmen · Eidgenössische Steuerverwaltung ESTV
8. 8. Nur wenige neue Gemeinden mit einem Zweitwohnungsanteil von über 20 Prozent · Bundesamt für Raumentwicklung ARE
9. 9. Zweitwohnungen · Bundesamt für Raumentwicklung ARE
10. 10. Volksabstimmung über zwei mietrechtliche Vorlagen (Untermiete, Art. 262 OR) · Bundesamt für Wohnungswesen BWO
11. 11. Louer mon logement via une plateforme d'hébergement · République et canton de Genève
12. 12. Canton de Genève (exemple de pratique) · Office fédéral du logement OFL
13. 13. La taxe de séjour · République et canton de Genève
14. 14. Informations relatives aux locations de type Airbnb · État de Vaud, Police cantonale du commerce
15. 15. Changement d'affectation d'un logement loué · État de Vaud
16. 16. Louer un logement sur un site de type «airbnb»? · Ville de Lausanne
17. 17. Taxes de séjour: tarif · Ville de Lausanne
18. 18. Cantone Ticino (esempio di pratica) · Ufficio federale delle abitazioni UFAB
19. 19. Tasse strutture d'alloggio · Ticino Turismo / Cantone Ticino
20. 20. Kurzzeitvermietungen · Stadt Zürich
21. 21. Wohnraumfördergesetz · Kanton Basel-Stadt, Bau- und Gastgewerbeinspektorat
22. 22. Tourismusförderung & Gasttaxe · Kanton Basel-Stadt, Amt für Wirtschaft und Arbeit
23. 23. Tourismusabgaben · Kanton Bern, Wirtschafts-, Energie- und Umweltdirektion
24. 24. Reglement über die Kurzzeitvermietung tritt per 1. Januar 2025 in Kraft · Stadt Luzern
25. 25. Taxe de séjour · Ville de Lausanne
26. 26. Occupancy tax collection and remittance by Airbnb in Switzerland · Airbnb Help Center
27. 27. Nouvelle étape pour l'encaissement facilité de la taxe communale de séjour via Airbnb et l'UCV · Union des Communes Vaudoises
28. 28. Canton of Vaud (tourism tax) · Airbnb Help Center
29. 29. Reglemente & Formulare Kurtaxen · Zermatt Tourismus
30. 30. Canton of Valais (tourism tax) · Airbnb Help Center
31. 31. Kurtaxen, Beherbergungsabgabe und Tourismusförderungsabgabe in Grindelwald · Jungfrau Region Tourismus / Grindelwald Tourismus
32. 32. Canton of Ticino (short-term rental rules) · Airbnb Help Center
33. 33. Stimmende lehnen strengere Bestimmungen für Untermiete ab · SWI swissinfo.ch
34. 34. Genève: un registre pour contrer les abus des locations Airbnb · 20 minutes
35. 35. Zürich verschärft Regeln für Airbnb-Unterkünfte · htr hotel revue (Keystone-SDA)
36. 36. Initiative eingereicht: SP fordert 90-Tage-Limit für Airbnbs · 20 minuten